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<h1>Appeals Under GST Act: File Within 3 Months; Tribunal May Refuse Small Claims; Payment Stays Recovery</h1> Under the Delhi Goods and Services Tax Act, 2017, individuals aggrieved by orders under sections 107 or 108 can appeal to the Appellate Tribunal within three months of receiving the order. The Tribunal may refuse appeals involving amounts under fifty thousand rupees. The Commissioner can review orders for legality and direct subordinate officers to apply to the Tribunal. Cross-objections can be filed within 45 days after notice of appeal. Appeals require payment of part of the disputed tax and 20% of the remaining disputed amount. Recovery proceedings are stayed upon payment until appeal resolution. Applications must include prescribed fees.